IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
200818013 1362.04-00 Inadvertent Terminations 05/02/2008
200818012 1362.04-00 Inadvertent Terminations 05/02/2008
200818011 2632.01-00 Time and Manner of Allocation 05/02/2008
200818011 9100.00-00 Extension of Time for Making Certain Elections 05/02/2008
200818010 1362.04-00 Inadvertent Terminations 05/02/2008
200818009 1362.04-00 Inadvertent Terminations 05/02/2008
200818008 2601.00-00 Tax On Generation Skipping Transfers 05/02/2008
200818007 9100.00-00 Extension of Time for Making Certain Elections 05/02/2008
200818006 108.00-00 Income From Discharge of Indebtedness 05/02/2008
200818006 9100.00-00 Extension of Time for Making Certain Elections 05/02/2008
200818005 332.00-00 Complete Liquidation of Subsidiaries 05/02/2008
200818005 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/02/2008
200818005 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 05/02/2008
200818004 1362.04-00 Inadvertent Terminations 05/02/2008
200818004 1362.01-03 Late Elections 05/02/2008
200818003 2055.12-10 Reformations of Nonqualifying Interests 05/02/2008
200818002 664.03-02 Charitable Remainder Unitrust 05/02/2008
200818002 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/02/2008
200818001 1362.04-00 Inadvertent Terminations 05/02/2008
200818001 1362.01-03 Late Elections 05/02/2008
200817065 412.06-00 Minimum Funding Waiver 04/25/2008
200817064 501.07-01 Profit v. Not for Profit 04/25/2008
200817063 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817062 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817061 9999.98-00 Not Able to Identify Under Present List 04/25/2008

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